Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …

Purpose–The purpose of this paper is to evaluate the institutionalization of an accrual
accounting system in the Indonesian public sector. Design/methodology/approach–The …

Part of the process of recent public sector reform has involved replacing traditional
cashbased accounts with accrual-based financial statements, similar to those found in the …

This paper reviews accounting technologies used over recent decades in the National
Health Service: a public service (good) and the accounting for public interest (good) therein …

This study examines a reporting system change of a provincial government in Indonesia.
The study also draws attention to the institutional capacity of the provincial administration …

Purpose The purpose of this paper is to contribute to the future development of heritage
reporting in Australia. Public sector reporting of heritage has been a long-standing issue …

This paper explores the United Kingdom's (UK) attempt to reconcile fiscal reporting logics
through its Clear Line of Sight Alignment Project (CLOS). Drawing on archival data, together …

The profile of accounting in the nonprofit sector has been raised substantially in recent
years, due to profound changes in the institutional environment in which organisations in …

Drawing upon an examination of the annual reports of three Danish government agencies,
we offer a critical examination of the calculation practices that have developed within central …

With the aim of shedding light on issues surrounding the development and evaluation of
report, this paper offers a theory for facilitating and legitimizing an accountability‐based …